Kalpana Yadav Vs Rohit Enterprises (GSTAT Agra)
Summary: The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench Agra, in Kalpana Yadav Vs Rohit Enterprises, dismissed a departmental second appeal filed under Section 112 of the CGST/UPGST Acts, holding that the department had failed to comply with the mandatory requirement of obtaining the Commissioner’s case-specific direction under Section 112(3). The Division Bench comprising Judicial Member Ajeet Singh and Technical Member Vivek Kumar observed that the department had not submitted the Commissioner’s opinion authorising the filing of the particular appeal. Instead, it relied upon a general letter dated 03.01.2025 containing general directions. The Tribunal held that such a general communication could not substitute for the specific direction or opinion required for filing the appeal.
The Tribunal further observed that the disputed amount was merely ₹50,760. Nothing on record established that the Commissioner had issued a direction for filing the appeal in accordance with Section 120 of the CGST/UPGST Acts and State Tax Circular No. GST/2024-25/76/state tax dated 05.07.2024. Considering the combined effect of Sections 112(3) and 120 and the applicable circular, the Tribunal concluded that the departmental appeal suffered from non-compliance with mandatory statutory requirements. Accordingly, the appeal was dismissed in limine as not maintainable, without examining the merits of the underlying dispute.
FULL TEXT OF THE ORDER OF GST APPELLATE TRIBUNAL, AGRA
Case called out and accordingly taken up on dais, for hearing on admission.
Sh. Mukesh Kumar, DR, has appeared before the bench on behalf of appellant/state.
Heard on admission.
We have perused the grounds of appeal, O.I.A, O.I.O and several other documents annexed to the appeal. In this departmental appeal commissioner’s opinion pertaining to filing this second appeal before tribunal has not been submitted. In place of such opinion required u/s 112(3) of CGST/UPGST, Act, only a general letter pertaining to general directions dated 03.01.2025, has been submitted. Which cannot be termed as direction/opinion of the commissioner to file this particular appeal.
Apart from above, disputed amount in this appeal is only Rs. 50,760/- and nothing on record to infer that commissioner has issued direction for filing the appeal in view of section 120 of CGST/UPGST, Act and circular dated 05.07.2024, issued thereunder.
In view of above, this second appeal filed u/s 112 of CGST/UPGST, Act hit by mandatory provisions contained in section 112(3) and section 120 of CGST/UPGST, Act read with circular no. GST/2024-25/76/state tax dated- 05.07.2024, and thus liable to be dismissed in limine without touching merit of the case, hence appeal is dismissed as not maintainable.
Copy of order be communicated to all concerned, as per rules.
